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\nArt. 64 is van toepassing vanaf het aanslagjaar 2016 (art. 1 en 2, KB 02.03.2015 - B.S. 06.03.2015; Numac: 2015003072)

Overeenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7
2015	0,75
2016	0,50

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\nArt. 64 is van toepassing voor het aanslagjaar 2017 (art. 1 en 2, KB 07.03.2016 - B.S. 09.03.2016; Numac: 2016003089)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7
2015	0,75
2016	0,50
\n2017	\n0,50

",[25,26,27,28,29,30,31,32,33],"subjects",[],"referredBy",[],"validFrom",{"_7":8,"_9":10,"_11":12,"_13":14,"_15":16,"_17":18,"_19":20,"_21":22,"_23":104,"_98":105,"_100":106,"_40":54,"_80":81,"_82":83,"_84":85,"_86":87,"_88":89,"_102":-7},[25,26,27,28,29,30,31,32,33],[],[],{"_7":108,"_9":10,"_11":12,"_13":14,"_15":16,"_17":109,"_19":110,"_21":111,"_23":112,"_98":113,"_100":114,"_40":54,"_80":81,"_82":83,"_84":115,"_86":87,"_88":89,"_102":-7},"bc24a7f2-e77d-4635-aa4a-24f702b794c9_3","AJ 2015","Art. 64 is van toepassing vanaf het aanslagjaar 2015 (art. 1 en 2, KB 24.02.2014 - B.S. 27.02.2014; Numac: 2014003070)\n\nOvereenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:","

\nArt. 64 is van toepassing vanaf het aanslagjaar 2015 (art. 1 en 2, KB 24.02.2014 - B.S. 27.02.2014; Numac: 2014003070)

\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7
2015	0,75

",[25,26,27,28,29,30,31,32,33],[],[],3,{"_7":117,"_9":10,"_11":12,"_13":14,"_15":16,"_17":118,"_19":119,"_21":120,"_23":121,"_98":122,"_100":123,"_40":54,"_80":81,"_82":83,"_84":124,"_86":87,"_88":89,"_102":-7},"bc24a7f2-e77d-4635-aa4a-24f702b794c9_2","AJ 1996","Art. 64 is van toepassing vanaf het aanslagjaar 1996 (art. 1 en 2, KB 13.03.1995 - B.S. 16.03.1995; Numac: 1995003212)\n\nOvereenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:","

\nArt. 64 is van toepassing vanaf het aanslagjaar 1996 (art. 1 en 2, KB 13.03.1995 - B.S. 16.03.1995; Numac: 1995003212)

\n\n\n\n\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9
1996	7

",[25,26,27,28,29,30,31,32,33],[],[],2,{"_7":126,"_9":10,"_11":12,"_13":14,"_15":16,"_17":127,"_19":128,"_21":129,"_23":130,"_98":131,"_100":132,"_40":54,"_80":81,"_82":83,"_84":133,"_86":87,"_88":89,"_102":-7},"bc24a7f2-e77d-4635-aa4a-24f702b794c9_1","AJ 1992","Art. 64 is van toepassing vanaf het aanslagjaar 1992 (art. 48bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)\n\nOvereenkomstig artikel 162, eerste lid, van het Wetboek van de inkomstenbelastingen 1992 wordt het vermeerderingspercentage vastgesteld in verhouding tot de basisrentevoet die in de tabel hierna is aangegeven:","

\nArt. 64 is van toepassing vanaf het aanslagjaar 1992 (art. 48bis, KB/WIB; KB 27.08.1993 - B.S. 13.09.1993; Numac: 1993082751)

\n\n\n\n\n\n\n\n\n

Aanslagjaar	Basisrentevoet
1993	9

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